THE INFLUENCE OF E-TAX SERVICES, INCOME AND …
Transcript of THE INFLUENCE OF E-TAX SERVICES, INCOME AND …
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 109
DOI: https://doi.org/10.38035/dijefa.v2i1
Received: 30 Maret 2021, Revised: 8 April 2021, Publish: 15 April 2021
THE INFLUENCE OF E-TAX SERVICES, INCOME AND COMMUNICATION STYLE ON TAX COMPLIANCE
Nany Saryono Putri1, Apollo Daito 2
1) Department of Accounting, Universitas Mercubuana, Jakarta, Indonesia, [email protected] 2)
Department of Accounting, Universitas Mercubuana, Jakarta, Indonesia
Corresponding Author: Nany Saryono Putri 1
Abstract: This study aims to determine what factors affect taxpayer compliance. The variables
to be studied are e-tax services, income level, and communication style. The sample of this
research is 88 individual taxpayers (WPOP) in the city of Tangerang. Data collection was
carried out by distributing questionnaires to the WPOP. The data that has been obtained is
tested using the second order method with the help of the SmartPLS program. The overall results
of this study indicate that e-tax services have a significant effect on taxpayer compliance, with
the level of income and communication styles not having a significant effect on taxpayer
compliance. This study has limitations, namely the sample used is less than 100 samples.
Keywords: e-tax services, income, communication syle, tax compliance, individual taxpayers.
INTRODUCTION
In recent years, tax compliance has become one of the targets for contribution of tax
revenue in Indonesia (DGT, 2018). This is because taxes are mandatory contributions to the
State that are owed by individual or entities that are compelling, without receiving direct
compensation and used for the State's needs for the welfare of the people (Taxation Law,
2011: 7).
It is said to be compulsory and compelling because taxes are the main source of state
revenue. This can be seen from the posture of the 2018 State Budget, state revenue is
budgeted at IDR 1,894.7 trillion, where state revenue is dominated by taxes. Tax revenue in
2018 is targeted at Rp. 1,424 trillion, while tax revenue realization only reaches Rp. 1,315.51
trillion, so that by the end of 2018 the tax revenue target has not been achieved.
Table 1.Target and realization of tax revenue
Year 2016 2017 2018*
Target 1.355,20 1.283,57 1.424,00
Realization 1.105,73 1.151,03 1.315,51
Achievement 81,59% 89,67% 92,24%
source : annual report
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 110
The realization of the PPh Article 25/29 net income from individual taxpayers was
IDR 9.41 trillion while the tax revenue target was IDR 22,209.41 trillion. Meanwhile The
growth in tax revenue in 2018 reached 20.50%, while the growth in tax revenue in 2017
reached 48.03%. So that the data obtained information that the growth of tax revenue has
decreased.
Based on information from the DGT Performance Report 2018, information was
obtained that the compliance ratio for submitting Annual Tax Returns is still low because
individual awareness is still low in carrying out their tax obligations and not optimal
utilization of internal data (approweb and portal application DGT).
Based on information from the tax annual report, The number of registered taxpayers is
dominated by individual taxpayers. However, the tax revenue is not optimal.
The delivery target via e-filling in 2017 was 14 million, but the realization was only 8
million. This is not proportional to the number of registered taxpayers of 39 million
taxpayers. Meanwhile, on the other hand, to support taxpayer compliance, DGT is currently
developing information and communication technology (ICT). The ICT services referred to
by the DGT include e-filling, e-billing, e-registration, e-invoicing, the website
www.pajak.go.id, and others.
The amount of tax that must be paid to the state will be directly proportional to the
income level of the taxpayer. This income level fluctuation can be a consideration for
taxpayers in meeting their obligations such as paying taxes, living expenses, and other
considerations. A tax collection system that is a self-assessment system. With this collection
system it is possible to have a tax gap, so that it needs supervision for taxpayers.
The limited number of DGT employees is known that the number of DGT employees
only reaches around 40 thousand. DGT has an important role in increasing awareness of
taxpayers to comply.
So that the DGT makes use of social media, printed media, letters addressed directly to
taxpayers to educate and confirm the WP OP. Through social media and print media, DGT
publishes content that educates taxpayers to find out tax information. DGT can also issue a
letter of request for data and / or information explanation (SP2DK) addressed to taxpayers to
request an explanation of the data and / or information regarding the suspicion of not
fulfilling tax obligations (SE-39 / PJ / 2015).
However, SP2DK is presented in a very formal writing, so that it has not touched the
emotional side of the taxpayer. On the other hand, the SP2DK, which is a medium of
communication between the tax authorities and the WP, is not effective.
Based on information from the Director General of Taxes of the Ministry of the
Republic of Indonesia through Robert Pakpahan, there are two tax area offices that exceed
the tax revenue target of above 100% for 2017. The two regional offices are Kanwil DJP
Banten and East Java III. Tangerang City is an area within the area of Banten Regional Tax
Office which exceeds the tax revenue target. In addition, the economic growth of Tangerang
city tends to be fast. So this research is needed to determine whether these factors affect the
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 111
compliance of individual taxpayers. If these factors are considered capable of increasing
WPOP compliance, it is possible to implement them in other cities so that WPOP compliance
can increase so that tax revenues will also increase.
LITERATUREREVIEW
The Theory of Reasoned Action (TRA)
According to Ajzen and Fishbein, the theory of reasoned action, namely the
individual's desire, will determine the behavior to carry out or not carry out a particular
behavior. According to this theory, the determinants of willingness to behave are subjective
norms. Subjective norms are the beliefs of each person when they agree or disagree about
behavior based on normative beliefs (Mahyarni, 2013).
The Theory of Planned Behavior (TPB)
According to Ajzen, planned behavior theory develops an approach of reasoned action
by adding perceived control behavior. Perceptions of individual control behavior when
showing ease or difficulty in behaving. The perception of perceived control behavior is
control over beliefs, which includes the perception of each individual regarding the
ownership of expertise that requires resources or the possibility of success in carrying out
activities (Mahyarni, 2013).
Technology Acceptance Model (TAM) theory
This theory was developed by Davis (1986). According to Davis, et al (1986),
individuals use information technology begins with perceptions of its benefits and ease of
use. Perception of benefits is defined as the benefits an individual believes in using the
information technology. Meanwhile what is meant by perceived ease is that in using the
information technology, it does not experience difficulties or does not require more effort in
its use.
Attribution Theory
This attribution theory is a theory which states that when individuals observe a person's
behavior, they try to determine whether the behavior is caused internally or externally.
Behavior that is caused due to internal factors is behavior that is believed by the individual
himself, such as awareness, will, and others. Meanwhile, behavior is caused by external
factors, namely behavior that is influenced from outside, such as government policies to pay
taxes so that the individual is willing or unwilling to do so (Robbins, 1996).
Taxes
Based on Article 1 of Law of the Republic of Indonesia Number 28 of 2007, what is
meant by tax is Compulsory contributions to the state that are owed by private persons or
entities that are compelling based on law, without receiving direct compensation and used for
the state's needs for the greatest prosperity of the people. "Taxpayer is an individual or entity,
including taxpayers, tax cutters and tax collectors, who have tax rights and obligations in
accordance with the provisions of taxation laws and regulations.
E-Tax Services
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 112
What is meant by e-tax services is an electronic service channel provided by the DGT
in the framework of developing Information and Communication Technology (TIK) to
exercise rights and obligations in terms of taxation (DGT, 2016: 87).
Income
In Article 4 of Law Number 36 Year 2008, what is meant by income is "any additional
economic capacity received or obtained by a taxpayer, both from Indonesia and outside
Indonesia, which can be used for consumption or to increase the wealth of the taxpayer
concerned, with name and in any form. ”So that what is meant by income level is the size of
the additional economic capacity received by taxpayers from inside and outside Indonesia
which can be used to meet the necessities of life and increase wealth. Where if the higher the
income, the tax paid will be quite large. And conversely, if the income tends to be low, the
taxes that must be paid will also be low.
Communication style
In the Big Indonesian Dictionary (KBBI), what is meant by style is, "the ability to do, a
push or pull that will grind, or an interaction which when working alone causes changes in
circumstances". Meanwhile, the definition of communication in KBBI is "sending and
receiving messages or news between two or more people so that the message in question can
be understood". Communication is also defined by Carl I. Hovland as a process carried out
by the informer so that the recipient of the information can change their behavior.
Tax Compliance
Compliance is the motivation of an individual, group, or organization to do something
in accordance with the applicable rules. Where obedience behavior is an interaction between
individual, group and organizational behavior (Robbins, 2001 in Triyono 2012). Based on
Law 28 of 2007, taxpayers is an individual or entity that has tax rights and / or obligations in
accordance with applicable regulations. In the taxpayer rights and obligations manual, the
Director General of Taxes explains that the taxpayer's obligations are; (1) registering
themselves, (2) payment, withholding / collection, and reporting taxes, (3) fulfilling tax
audits. So that what is meant by taxpayer compliance is the motivation of individuals who
have tax rights and / or obligations to carry it out in accordance with applicable regulations.
RESEARCH FRAMEWORK
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 113
RESEARCH METHODS
In data processing using the structural equation modeling / SEM method because this
study looks at the simultaneous relationship between latent variables and other manifest
variables, as well as the relationship between one latent variable and other latent variables
based on previous research journals and other references (Latan, 2013 ). Thus, the SEM
method can analyze the multivariate analysis which can analyze the relationship between more
complex variables.
In this study, there is a flowchart & measurement model which is a summary of the research to
be carried out.
Pict 2. Flowchart
FINDINGS AND DISCUSSION
Respondents Profile Description
a. Respondents by Education Level
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 114
Pict 3. Respondent’s Education Level
a. Respondents by Type of Work
Pict 4. Respondents’s Occupation
Convergent Validity
Based on the results of the validity test, there is no loading factor whose value is below 0.5, so
there is nothing to drop .
Table 3. Convergent Validity
No. Variable Dimension Question
Item
Loading
Factor Result
1
E-tax services
X1.1
X1.1.1 0,96 Valid
2 X1.1.2 0,92 Valid
3 X1.1.3 0,97 Valid
4 X1.1.4 0,94 Valid
5
X1.2
X1.2.1 0,90 Valid
6 X1.2.2 0,91 Valid
7 X1.2.3 0,95 Valid
8 X1.2.4 0,95 Valid
9
X1.3
X1.3.1 0,90 Valid
10 X1.3.2 0,95 Valid
11 X1.3.3 0,92 Valid
12
Income level
X2.1
X2.1.1 0,90 Valid
13 X2.1.2 0,93 Valid
14 X2.1.3 0,81 Valid
15 X2.2
X2.2.1 0,92 Valid
16 X2.2.2 0,90 Valid
17 X2.3
X2.3.1 0,92 Valid
18 X2.3.2 0,92 Valid
19 X2.4
X2.4.1 0,92 Valid
20 X2.4.2 0,93 Valid
21
Communication
style X3
X3.1 0,87 Valid
22 X3.2 0,88 Valid
23 X3.3 0,92 Valid
24 X3.4 0,79 Valid
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 115
Source: Output SmartPLS (2021)
Average Variance Extracted (AVE)
Based on the test results, it is known that the AVE value of all research variables is> 0.5. The
AVE value indicates that the convergent validity of this study is adequate.
Table 4. AVE values
Source: Output SmartPLS (2021)
Reability Test
Croncbach alpha value> 0.6 and composite reliability> 0.7. This means that the instruments used
in this study have been consistent and will produce the same data when used for several tests on
the same object
Table 4. Reability Test
25 X3.5 0,86 Valid
26 X3.6 0,89 Valid
27 X3.7 0,87 Valid
28 X3.8 0,85 Valid
29 X3.9 0,78 Valid
30
Tax compliance
Y1.1 Y.1.1 0,97 Valid
31 Y.1.2 0,97 Valid
32 Y2 Y.2.1 1,00 Valid
33 Y3 Y.3.1 1,00 Valid
34 Y4 Y.4.1 1,00 Valid
35 Y5.1
Y.5.1.1 0,98 Valid
36 Y.5.1.2 0,98 Valid
Variable & Dimension AVE
values
E-tax services 0,815
Interest in using 0,901
Perceived usefulness 0,861
Perceived ease of use 0,854
Income level 0,689
The principle of carrying power 0,780
Equality principal 0,831
Certainty principal 0,842
Additional of income 0,861
Communication style 0,736
Nudges 0,736
Tax compliance 0,945
On time 0,945
Tax payable 1,000
Audit all taxes 1,000
Tax administration 1,000
Correct SPT filling 0,953
Variable & Dimension Cronbach's
Alpha
Composite
Reliability
E-tax services 0,977 0,980
Interest in using 0,963 0,973
Perceived usefulness 0,946 0,961
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 116
Source: Output SmartPLS (2021)
R Square
The R Square (R2) value of this study is 0.703 (strong) and the Adjusted R-Square (Adj-R2)
value is 0.689.
Table 5. R Square
Variable
R
Square
R Square
Adjust
Tax Compliance 0,703 0,689
Source: Output SmartPLS (2021)
Hypothesis
Based on the path image above, all dimensions of each variable have a statistical t value greater
than t table (1.994), so it can be concluded that these dimensions are able to measure the
construct.
Picture 4. Hypotesis Value
Perceived ease of use 0,914 0,946
Income level 0,943 0,952
The principle of carrying
power 0,857 0,914
Equality principal 0,797 0,907
Certainty principal 0,812 0,914
Additional of income 0,838 0,925
Communication style 0,955 0,962
Nudges 0,955 0,962
Tax compliance 0,942 0,972
On time 0,942 0,972
Tax payable 1,000 1,000
Audit all taxes 1,000 1,000
Tax administration 1,000 1,000
Correct SPT filling 0,951 0,976
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 117
H1: E-Tax Services affects tax compliance
The statistical T value of the E-Tax Services variable is 2.457 or greater than the t table 1.995
(2.457> 1.995) with a significance level of 5% and P values of 0.014 (0.014 <0.05). This shows
the significant effect of E-Tax Services on mandatory compliance with individuals.
H2: Income affects Tax compliance
The T value of the variable statistic. The influence of the income level is 1.102 or less than the t
table 1.995 (1.102 <1.992) with a significance level of 5% and P values of 0.271 (0.271> 0.05).
This shows the insignificant effect of the level of income on mandatory compliance with
individuals.
H3:Communication Style affects Tax compliance
The T value of the variable statistical effect of communication style is 0.865 or less than the t
table 1.995 (0.865 <1.992) with a significance level of 5% and P values of 0.387 (0.387> 0.05).
This shows the insignificant effect of the level of income on mandatory compliance with
individuals.
CONCLUSION AND RECOMMENDATION
Based on the results of the discussion described in the previous chapters, it can be denied that as
follows.
1. Tax services have a positive and significant effect on taxpayers.
2. Income has a positive and not significant effect on taxpayer.
3. Communication style has a positive and not significant effect on taxpayers.
BIBLIOGRAPHY
Amran. 2018. Pengaruh Sanksi Perpajakan, Tingkat Pendapatan dan Kesadaran Wajib Pajak
Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak
Pratama Makasar Utara). Jurnal Ilmiah Akuntansi, vol. 1 September 2018, hal 1-15.
Antara. 2018. Ditjen Pajak : Realisasi Penerimaan Dua Kanwil Lampaui Target.,
https://mediaindonesia.com. Diakses pada 12 Agustus 2019.
Apollo, M Triandani. 2020. Effect The Understanding Of Taxation, Tax Sanctions And Taxpayer
Awareness Of Taxpayer Compliance (Research On Taxpayers Of Individual
Entrepreneurs In Tangerang Region). Dinasti International Journal of Digital Business
Management 2 (1), 87-93
Apollo, V Mailia. 2020. Pengaruh Profitabilitas, Ukuran Perusahaan Dan Capital Intensity
Terhadap Tax Avoidance. Jurnal Manajemen Pendidikan Dan Ilmu Sosial 1 (1), 69-77
Arief Budi Wardana. 2018. Nudges Pada SP2DK sebagai Bagian dari Upaya Peningkatan Tax
Compliance di Indonesia. Jurnal Pajak Indonesia vol 2 no 1, (2018), hal 23-38.
Arifin, Syamsul Bahri. 2019. Penerapan E-filling, E- Billing, dan Pemeriksaan Pajak Terhadap
Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Medan Polonia. Jurnal Akuntansi
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 118
& Bisnis vol 4 No. 2, (2019), hal 9-21.
Asgarkhani, Mehdi. 2005. The Effectiveness of e- Service in Local Government : A Case Study.
Electronik Journal of e-Government Vol 3 issue 1 New Zealand.
Azleen Illias MBA, Mohd Zulkeflee Abd Razak MBA, Mohd Rushdan Yasoa MBA. 2009.
Taxpayer’s Attitude In Using E-Filling System : Is There Any Significant Difference
Among DemographicFactors. Journal of Internet Banking and Commerce, Vol. 14 No. 1.
Badan Pusat Statistik. 2019. Penduduk Berumur 15 Tahun Ke Atas di Kota Tangerang menurut
Golongan Umur dan Jenis Kegiatan Selama Seminggu yang Lalu, 2018.
https://tangerangkota.bps.go.id.Diakses pada 2
Agustus 2019.
Badan Pusat Statistik. 2019Perkiraan Penduduk Beberapa Negara, 2000-2014.Diunduh 22 Juni
2019, https://www.bps.go.id.
Badan Pusat Statistik. 2019. Proyeksi Penduduk Indonesia 2010 - 2035. Diunduh 22 Juni 2019,
https://www.bps.go.id.
Badan Pusat Statistik. 2019. Tabel Dinamis Kependudukan. Diunduh 22 Juni 2019,
https://www.bps.go.id.
Bungin, Burhan.2013. Metodologi Penelitian Sosial & Ekonomi. Kencana. Jakarta.
Christopher Larkin, et.al. 2019. Testing Local Descriptive Norms and Salience of
Enforcement Action : A Filed Experiment to Increase Tax Collection. Journal of Behavioral
Public Administration Vol. 2 No. 1.
Daniel M & Danuta Kasprzyk. 2008. Health Behavior and Health Education : Theory,
Research, and Practice : Thoery of Reasoned Action, Theory of Planned Behavior, and
The Integrated Behavioral Model. University of Washington Seattle.
Direktorat Jenderal Pajak, Kementrian Keuangan Republik Indonesia.2011. Susunan Dalam
Satu Naskah Undang-Undang Perpajakan. Jakarta. Penerbit Direktorat Penyuluhan
Pelayanan dan Humas.
Direktorat Jenderal Pajak, Kementrian Keuangan Republik Indonesia. 2018. Laporan Tahun
2017.
Diunduh tanggal 18 Mei 2019, https://www.pajak.go.id.
Ditjenpajak. 2019. Asas Pemungutan Pajak. https://www.pajak.go.id. Diakses pada1Agustus
2019.
DJPOnline. 2019. Layanan DJP Online. https://djponline.pajak.go.id/default. Diakses pada 21
September 2019.
DJP. 2019. Ditjen Pajak : Penagihan. https://pajak.go.id/id/penagihan. Diakses pada 22
September 2019.
Ghozali, Imam. (2013). Aplikasi Analisis Multivariat dengan Program IBM PLS 21. Edisi 7.
Semarang. Penerbit Universitas Diponegoro.
Ghozali, Imam.(2011). Aplikasi Analisis Multivariate dengan Program PLS.Semarang.Badan
Penerbit Universitas Diponegoro.
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 119
James & Alley. 2010. Tax Compliance, Self Assessment and Tax Administration. University of
Exeter & University of Waikato, New Zealand.
John, Peggy, Simon, Marika. 2007. Persuasive Communications : Tax Compliance
Enforcement Strategies for Sole Proprietors. Contemporary Accounting Research vol 24
no 1. University of Notthingham.
Kementrian Keuangan Republik Indonesia. 2019. Ini Capaian APBN 2018,
https://www.kemenkeu.go.id.Diakses pada 3 Agustus 2019.Kementrian Keuangan
Direktorat Jenderal Pajak. 2017.Surat Edaran Nomor SE-06/PJ/2017. Jakarta.
Kementrian Keuangan Republik Indonesia. 2017. Perekonomian Indonesia dan APBN 2017,
https://www.kemenkeu.go.id/apbn2017. Diakses pada 6 Agustus 2019.
Kementrian Keuangan Direktorat Jenderal Pajak. 2019. Peraturan Direktur Jenderal Pajak
Nomor PER- 02/PJ/2019 Tentang Tata Cara Penyampaian, Penerimaan, dan Pengolahan
Surat Pemberitahuan. Jakarta
Kurnia Romi. 2017. Strategi Komunikasi Kantor Pelayanan Pajak Pratama Pekanbaru Tampan
Dalam Meningkatkan Kesadaran Wajib Pajak di Pekanbaru Melalui Sistem Layanan
Pajak Online E-Filling. JOM FISIP vol 4 no 2 Oktober 2017.
Kurniawan, Albert.2014. Metode Riset untuk Ekonomi & Bisnis. Alfabeta, Bandung.KBBI
Online. 2019.
Lembaga Ilmu Pengetahuan Indonesia. 2016. Jumlah Usia Produktif Besar, Indonesia
Berpeluang Tingkatkan Produktivitas, http://lipi.go.id. Diakses pada 16 Agustus 2019.
Luh Putu, Ni Ketut. 2018. Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, E-filling, dan
Tax Amnesty Terhadap Kepatuhan Pelaporan Wajib Pajak. E-Jurnal Akuntansi, vol 22.2.
Februari, hal 1626 – 1655.
Mahyarni, 2013. Theory of Reasoned Action dan Theory of Planned Behavior (Sebuah Kajian
Historis Tentang Perilaku). Jurnal El-Riyasah, vol 4 no 1.
Mardiasmo. 2011. Perpajakan Edisi Revisi Tahun. Yogyakarta: Andi.
Maria R.U.D Tambunan & Rozan Anwar, 2019. Transformasi Budaya Organisasi Otoritas
Perpajakan Indonesia Menghadapi Era Ekonomi Digital. Jurnal Aplikasi Manajemen dan
Bisnis, vol.5 No 2 Terakreditasi peringkat 2. Dirjen Penguatan Riset dan Pengembangan
Kemenristek.
Maulana Yusup, Aan Hardiyana, Iwan Sidharta. 2015. User Acceptance Model on E-Billing
Adoption : A Study of Tax Payment by Government Agencies. Asia Pasific Journal of
Multidisciplinary Research. Vol 3 No 4, hal 150– 157.
Michael Hallsworth. 2014. The Behavioralist as Tax Collector : Using Natural Field
Experiments to Enhance Tax Compliance. National Bureau of Economic Research,
Cambridge.
Nasional Kontan. 2018. BPS : Jumlah Angkatan Kerja Agustus naik 2,95 juta,
https://nasional.kontan.co.id.
Nurlaela Wati, Lela. 2018. Metodologi Penelitian Terapan Aplikasi PLS, Eviews, Smart PLS,
dan AMOS. Pustaka Amri. Bekasi.
Volume 2, Issue 1, March 2021 E-ISSN : 2721-303X, P-ISSN : 2721-3021
Available Online: https://dinastipub.org/DIJEFA Page 120
Ortax. 2018. Indikator Ketidakpatuhan Wajib Pajak Orang Pribadi di KPP Pratama.
http://www.ortax.org/ortax. Diakses pada 5 Agustus 2019.
Prita Saraswati, Endang Kiswara. 2013. Analisis Terhadap Penerapan Theory of Consumer
Acceptance Technology Pada E-SPT. Diponegoro Journal of Accounting. Vol 2 No 2, hal1.
Rakhmat, Jalaluddin. 2018. Psikologi Komunikasi. Bandung : PT Remaja Rosdakarya.
Ramdhani, Neila. 2011. Penyusuna Alat Pengukur Berbasis Theory of Planned Behavior.
Buletin Psikologi Universitas Gadjah Mada ISSN : 0854-7108, vol 19 no 2, 2011, 55-69.
Sekaran, Uma. 2006. Research Methods for Business. New York : John Willey and Sons.
Sri Widiyanesti, Mochamad Reno Reynaldi. 2016. Analisis Minat Penggunaan Layanan E-
filling oleh Wajib Pajak Melalui Pendekatan Technology Acceptance Model (TAM) di
KPP Pratama Purwakarta. Jurnal Manajemen Indonesia, vol. 16 April 2016.
Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D.
Alfabeta. Bandung
Suprayogo & Mhd. Hasyim. 2018. Pengaruh Penerapan Sistem E-filling Terhadap
Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Internet Sebagai Variabel
Moderasi Pada Kantor Pelayanan Pajak Pratama Jakarta Jatinegara. Junral
Komunikasi Ilmiah Akuntansi dan Perpajakan. Vol.11 No 2.
Uly, Artha. 2019. Pajak Hanya Tumbuh 2,4%, Sri Mulyani Waspada,
https://economy.okezone.com.
Waluyo. 2016. The Effect of Addition of Taxpayers Number, Tax Audit, Tax Billing, and
Taxpayers Compliance Toward Tax Revenue. The Accounting Journal of BINANIAGA
vol. 01, No. 1, 2016 ISSN : 2527 – 4309.
Waluyo. 2017. Tax Amnesty and Tax Administration System : An Empirical Study in
Indonesia. European Research Studies Journal Vol xx, issue 4B, 2017
Weksi Budiaji. 2013.Skala Pengukuran dan Jumlah Respon Skala Likert. Jurnal Ilmu
Pertanian dan Perikanan ISSN 2302-6308. Vol 2 No 2, hal 127– 133.
Widya K. Sarunan. 2015. Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap
Kepatuhan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan Pada Kantor Pelayanan
Pajak Pratama Manado. Jurnal EMBA, vol 3 no 4 Desember 2015, hal 518-526.
Wirya, I Nyoman Sentanu & Ketut Budiartha. 2019. Effect of Taxation Modernization on Tax
Compliance. Internasional Research Journal of Management, IT & Social Sciences
ISSN : 2395- 7492.vol. 6 No. 4, hal 207-213
Wiyoso Hadi. 2017. Membangun Patriotisme Pajak.
https://www.pajak.go.id/id/artikel/membangun- patriotisme-pajak. Diakses pada 7
Agustus 2019.
Yenni Mangoting & Arja. 2013. Pengarug Postur Motivasi Terhadap Kepatuhan Wajib Pajak
Orang Pribadi. Jurnal Akuntansi dan Keuangan vol 15, no 2, November 2013, 106-116.
Zakky. Pengertian Komunikasi Menurut Para Ahli Secara Umum.
https://www.zonareferensi.com/pengertian- komunikasi/. Diakses pada 4 Agustus
2019.